, Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3&destination=/virtual-volumes/volume-images/volume_data-E326-7-3/REX01666?image_number=32){kind=link}
Volume contents
- 1 - 1786-1787 , Aberdeen
- 5 - 1786-1787 , Annan
- 11 - 1786-1787 , Arbroath
- 13 - 1786-1787 , Ayr
- 15 - 1786-1787 , Banff
- 17 - 1786-1787 , Brechin
- 21 - 1786-1787 , Cambletown
- 25 - 1786-1787 , Culross
- 29 - 1786-1787 , Dumbarton
- 31 - 1786-1787 , Dumfries
- 35 - 1786-1787 , Dunbar
- 37 - 1786-1787 , Dundee
- 47 - 1786-1787 , Edinburgh
- 49 - 1786-1787 , Elgin
- 51 - 1786-1787 , Forfar
- 53 - 1786-1787 , Forres
- 57 - 1786-1787 , Glasgow
- 71 - 1786-1787 , Haddington
- 75 - 1786-1787 , Inverary
- 77 - 1786-1787 , Berrie
- 81 - 1786-1787 , Inverness
- 83 - 1786-1787 , Irvine
- 85 - 1786-1787 , Jedburgh
- 95 - 1786-1787 , Kirkcudbright
- 97 - 1786-1787 , Lanark
- 101 - 1786-1787 , Lauder
- 103 - 1786-1787 , Linlithgow
- 105 - 1786-1787 , Montrose
- 108 - 1786-1787 , Nairn
- 111 - 1786-1787 , Peebles
- 113 - 1786-1787 , Perth
- 119 - 1786-1787 , Queensferry
- 121 - 1786-1787 , Renfrew
- 125 - 1786-1787 , Rutherglen
- 131 - 1786-1787 , Sanquhar
- 133 - 1786-1787 , Selkirk
- 135 - 1786-1787 , Stirling
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 7 Aug 1786 | Brought Over | 42 | 42 | £4.4.0 | |
| Thomas Bruce Carter | 1 | 1 | £0.2.0 | ||
| Benjiman Carruther Carter | 1 | 1 | £0.2.0 | ||
| Alexander Cook Carter | 1 | 1 | £0.2.0 | ||
| John Gordon Carter | 1 | 1 | £0.2.0 | ||
| John Dickson Carter | 2 | 2 | £0.4.0 | ||
| John Scott Carter | 2 | 2 | £0.2.0 | ||
| William Burges Carter | 1 | 1 | £0.2.0 | ||
| Nathan Loch Carter | 1 | 1 | £0.2.0 | ||
| George Walker Carter | 1 | 1 | £0.2.0 | ||
| James Brown Carter | 1 | 1 | £0.2.0 | ||
| John Ronald Carter | 1 | 1 | £0.2.0 | ||
| 8 Aug 1786 | Nathaniel Lock Carter | 1 | 1 | £0.2.0 | |
| 56 | 56 | £5.12.0 |
Transcribe other information
[page] 32
Survey of the Cart Tax Continued.
Proof 57 Carts at 2/ [£0.2.0] Each is £5.14.0
I William Currie Surveyor Aforesaid do hereby Certify that upon Carefull E [Exam]
ination of the foregoning Several Raits and duties I find the Amo [Amount]
in whole to Five pound Twelve Shilling Sterling and that upon [the]
22 day of dec. [december] 1786 I delivered to Mr. Frances Maxuall Collr. [Collector] for the
duties for the Burgh Aforesaid an Exact duplicate of the foregoing
which Containd my Oath that notices were left at the Several Inhab [Inhabitants]
or at their dwelling Houses of the date anexed to their Respective [names]
that were to be Charged with the sums hereby Certified to be due f [from]
them.
[signed] William Currie
John Alves
Transcriber's notes
The Proof line shows 57 Carts although the actual total is 56 Carts
Text partly lost in binding added in square brackets
Scottish Exchequer (Tax Records), Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Berrie, Brechin, Campbeltown, Culross, Dunbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Peebles, Queensferry, Renfrew, Rutherglen, Selkirk, Stirling, and Sanquhar in 1786-1787.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).